Legal Opinion
United States v. Kessler
District Court, S.D. Ohio
Decided February 16, 1972No. Civ. 71-286PublishedCited by 9 opinions
1Opinion of the Court
OPINION AND ORDER
CARL B. RUBIN, District Judge.
This matter comes before the Court on the petition of the United States and Special Agent Richard C. Pfeiffer of the Internal Revenue Service (IRS) for the judicial enforcement of an IRS summons issued pursuant to § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. 1 The summons, dated July 13, 1971, directed Berry Kessler, as Secretary of Brittany Builders, Inc. and custodian of its records, to appear before Pfeiffer on July 23, 1971, and produce various business records of the corporation for the years 1967 to 1969. The IRS asserts…
2Cases cited15 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. KordelSupreme Court of the United States · 1970
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Clark Eugene HeffnerCourt of Appeals for the Fourth Circuit · 1970
- United States v. Alice E. LeaheyCourt of Appeals for the First Circuit · 1970
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Exxon Co., U.S.A.District Court, D. Maryland · 1978
- Promotion Co. v. SweeneyOhio Court of Appeals · 2002
- Norfolk Southern Railway Co. v. JacobsDistrict Court, N.D. Ohio · 2008
- United States of America and James G. Murphy, Special Agent, Internal Revenue Service v. Thomas B. JosephCourt of Appeals for the Sixth Circuit · 1977
- United States of America and Richard C. Pfeiffer, Special Agent, Internal Revenue Service v. Berry L. Kessler, Secretary, Brittany Builders, Inc.Court of Appeals for the Sixth Circuit · 1973
4 more not listed; retrieve them via the Exa API.